as self employed workers it is easy not to see the wood for the trees with this issue. Bottom line is we are not answerable to Boots or any of our contracts for what we wear. We are answerable to stipulations laid down by inland revenue, who make it quite clear that we should not be actively employed or appear employed by any other company, and this includes wearing a uniform (quite a big factor). Contracted yes, but one of the main ways we stand apart from employed staff is that we DON’T wear a uniform.
One interesting point from Boots is that they are not supplying the uniform themselves thereby potentially washing their hands of responsibility should HMRC investigate
I looked into becoming ltd company a while back and did some research into what inland revenue look for when considering someones self employed status. The government actually bought in legislation IR35 to guide inland revenue in making such decisions, although not spelt out it is pretty clear the message is uniforms would be a definite no no. We’re not supposed to go on staff social nights so I can’t imagine wearing their uniform would be acceptable